Makes 12
8 tablespoons (1 stick) unsalted butter, room temperature, plus more for pan, 1 3/4 cups all-purpose flour (spooned and leveled), plus more for pan , 1/2 cup of cocoa powder, 2 teaspoons baking powder, 1/2 teaspoon salt, 3/4 cup sugar, 2 large eggs, room temperature, 1 teaspoon pure vanilla extract, 1/2 cup whole milk

Preheat oven to 350 degrees. Butter and flour a standard 12-cup muffin pan, or use paper liners.

In a medium bowl, whisk together flour, cocoa, baking powder, and salt; set aside.
With an electric mixer, beat butter and sugar until light and fluffy. Add eggs one at a time, beating well after each addition; add vanilla, and mix until combined. On low speed, beat in half the flour mixture, followed by milk; end with remaining flour mixture. Mix just until incorporated (do not overmix).

Divide batter among prepared muffin cups, filling each 2/3 full. Bake until a toothpick inserted in center of a cupcake comes out clean, 22 to 24 minutes. Cool cupcakes in pan, 5 minutes; transfer to a wire rack to cool completely. Frost with cream cheese frosting.

Cream Cheese Frosting
4 ounces (1 stick) unsalted butter, room temperature, 6 ounces cream cheese, room temperature, 1/2 pound (2 cups) confectioners' sugar, sifted, 3/4 teaspoon pure vanilla extract
Beat butter and cream cheese with a mixer on medium-high speed until fluffy, 2 to 3 minutes. Reduce speed to low. Add sugar, 1 cup at a time, and then vanilla; mix until smooth. Frosting can be refrigerated for up to 3 days; before using, bring to room temperature, and beat until smooth.